Chapter 61H1-20 - DEFINITIONS

  1. § 61H1-20.001 - Definitions
  2. § 61H1-20.002 - Attest as an Expert in Accountancy to the Reliability or Fairness of Presentation or "Expression of Opinion."
  3. § 61H1-20.003 - Client (Repealed)
  4. § 61H1-20.004 - Enterprise
  5. § 61H1-20.005 - Financial Statements
  6. § 61H1-20.0051 - Assembled Financial Statements (Repealed)
  7. § 61H1-20.0052 - Offer to Perform or Perform Services Involving Assembled Financial Statements (Repealed)
  8. § 61H1-20.0053 - Standards for Assembled Financial Statements (Repealed)
  9. § 61H1-20.006 - Firm or Firms of Certified Public Accountants (Repealed)
  10. § 61H1-20.007 - Generally Accepted Accounting Principles (Repealed)
  11. § 61H1-20.008 - Generally Accepted Auditing Standards (Repealed)
  12. § 61H1-20.009 - Standards for Accounting and Review Services (Repealed)
  13. § 61H1-20.0091 - Government Accounting Standards (Repealed)
  14. § 61H1-20.0092 - Government Auditing Standards (Repealed)
  15. § 61H1-20.0093 - Rules of the Auditor General
  16. § 61H1-20.0094 - Standards for Prospective Financial Statements (Repealed)
  17. § 61H1-20.0095 - Standards for Consulting Services (Repealed)
  18. § 61H1-20.0096 - Services for Tax Practice (Repealed)
  19. § 61H1-20.0097 - Standards for Personal Financial Planning (Repealed)
  20. § 61H1-20.0098 - Standards for Business Valuations (Repealed)
  21. § 61H1-20.0099 - Standards for Attestation Engagements (Repealed)
  22. § 61H1-20.010 - Engagement
  23. § 61H1-20.011 - Practice of, or Practicing Public Accountancy (Repealed)
  24. § 61H1-20.012 - Holding Out (Repealed)
  25. § 61H1-20.013 - Employee
  26. § 61H1-20.015 - Partnership (Repealed)
  27. § 61H1-20.016 - Non-CPA Shareholders, Partners and Members

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


No prior version found.